UPH Academic Journals (Universitas Pelita Harapan)
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Perancangan Interior Ruang Ibadah Untuk Jemaat Gki Kosambi Baru
Get PDFRuang kebaktian GKI Kosambi Baru saat ini memiliki masalah keterbatasan ruang ibadah, sirkulasi yang kurang optimal serta kondisi akustik yang kurang baik. Pengabdian masyarakat yang dilakukan adalah membuat desain interior dengan pendekatan desain partisipatif, sebagai usaha untuk mensolusi masalah ruang ibadah GKI Kosambi Baru (problem solving effort). Tahapan desainnya meliputi identifikasi masalah desain, pembuatan program dan konsep desain, serta pembuatan gambar kerja serta implementasi desain. Target luaran kegiatan ini adalah dokumen Konsep Perencanaan Interior (KPI), gambar kerja desain interior, konsep akustik interior dan implementasi desain.
Kata Kunci: ruang ibadah, akustik interior, desain partisipatifRuang kebaktian GKI Kosambi Baru saat ini memiliki masalah ergonomi, pencahayaan, akustik dan tidak merepresentasikan identitas Gereja Kristen Indonesia (GKI). Pengabdian masyarakat yang dilakukan adalah membuat desain interior yang mensolusi masalah-masalah tersebut dengan pendekatan desain sebagai usaha untuk mensolusi masalah pengguna (problem solving effort) yang terdiri dari tahapan identifikasi masalah desain, pembuatan program dan konsep desain, serta pembuatan gambar kerja implementasi desain. Target luaran adalah dokumen Konsep Perencanaan Interior (KPI) (tahap pertama), gambar kerja desain interior (tahap kedua), gambar kerja furnitur (tahap ketiga)
THE EFFECT OF TRANSFER PRICING, LEVERAGE AND COMPANY SIZE ON CORPORATE TAX AVOIDANCE IN AGRICULTURAL COMPANIES LISTED IN INDONESIA STOCK EXCHANGE
Get PDFIn Indonesia itself, the practice of tax avoidance has been widely practiced and Indonesia is one of the developing countries with the greatest losses caused by tax avoidance. Therefore, transfer pricing is used by companies to minimize the amount of tax paid through engineering prices transferred between divisions. In terms of leverage, Interest expenses are included in expenses that can be deducted from taxable income. This action is used by company managers to reduce the tax obligations borne by the company and is included in tax avoidance. A company with relatively large total assets indicates that the company has a large size so that it has great potential to gain maximum profits as well as its tax burden. The population used in this research is all 24 agricultural sector companies listed on the Indonesian Stock Exchange. The sampling technique used purposive sampling which is 63 samples in total. The results of the study indicate that Transfer Pricing has no significant impact in agricultural companies listed on the Indonesia Stock Exchange (IDX). Leverage has significant impact in agricultural companies listed on the Indonesia Stock Exchange (IDX). Company Size has a negative significant impact in agricultural companies listed on the Indonesia Stock Exchange (IDX). Transfer Pricing, Leverage, Company Size do not have simultaneous effect and significant impact on tax avoidance
Tinjauan Yuridis Problematika SEMA Nomor 2 Tahun 2023 Terhadap Pelaksanaan Perkawinan Beda Agama di Indonesia
No full textIn Indonesia, the legal certainty of interfaith marriages is a long-standing problem because the existing positive law does not provide legal certainty regarding the validity of such marriages. In response, the Supreme Court attempted to harmonize the views regarding interfaith marriages by issuing SEMA Number 2 of 2023 which basically contains an appeal to judges in court not to grant requests for registration of interfaith marriages, which upon further review turns out to contain a series of problems. The purpose of this research is to conduct a judicial review on SEMA Number 2 of 2023 regarding the implementation of interfaith marriages in Indonesia to find out how interfaith marriages were regulated before SEMA Number 2 of 2023, what is the legal standing and problems of SEMA Number 2 of 2023 regarding the implementation of interfaith marriages in Indonesia, and how interfaith marriages are implemented after SEMA Number 2 of 2023. This research is a normative juridical research that uses statutory approach method, where the material collection technique used is library research. Not only does the issuance of SEMA Number 2 of 2023 limit the rights of Indonesians to carry out interfaith marriages, but upon closer examination, SEMA Number 2 of 2023 also violates the legal principle of Lex Superior Derogat Legi Inferiori because the provision of SEMA Number 2 of 2023 conflicts with Article 35 of Law Number 23 of 2006 concerning Population Administration as well as the legal principles applicable in the judicial environment such as Judiciary Independence.
Bahasa Indonesia Abstract: Di Indonesia, kepastian hukum perkawinan beda agama merupakan salah satu problematika yang telah berlangsung lama dikarenakan hukum positif yang ada tidak memberikan suatu kepastian hukum terhadap sah tidaknya perkawinan yang demikian. Atas dasar hal tersebut, Mahkamah Agung berusaha untuk menyelaraskan pandangan terkait perkawinan beda agama dengan mengeluarkan SEMA Nomor 2 Tahun 2023 yang pada dasarnya memuat himbauan bagi para hakim di pengadilan untuk tidak mengabulkan permohonan pencatatan perkawinan beda agama, yang apabila ditinjau lebih lanjut ternyata memuat serangkaian problematika. Tujuan penelitian ini adalah untuk melakukan tinjauan yuridis SEMA Nomor 2 Tahun 2023 terhadap pelaksanaan perkawinan beda agama di Indonesia untuk mengetahui bagaimana pengaturan perkawinan beda agama sebelum SEMA Nomor 2 Tahun 2023, bagaimana kedudukan hukum dan problematika SEMA Nomor 2 Tahun 2023 terhadap pelaksanaan perkawinan beda agama di Indonesia, dan bagaimana pelaksanaan perkawinan beda agama pasca SEMA Nomor 2 Tahun 2023. Penelitian ini merupakan penelitian yuridis normatif yang menggunakan metode pendekatan perundang-undangan, di mana teknik pengumpulan bahan yang digunakan adalah studi kepustakaan. SEMA Nomor 2 Tahun 2023 tidak hanya membatasi hak masyarakat Indonesia untuk melaksanakan perkawinan beda agama, namun apabila ditinjau lebih lanjut, SEMA Nomor 2 Tahun 2023 juga melanggar asas hukum Lex Superior Derogat Legi Inferiori karena ketentuan SEMA Nomor 2 Tahun 2023 bertentangan dengan Pasal 35 Undang-Undang Nomor 23 Tahun 2006 tentang Administrasi Kependudukan serta prinsip hukum yang berlaku di lingkungan peradilan seperti Judiciary Independence
SECURITY CHALLENGES AND FOREIGN DIRECT INVESTMENT IN NIGERIA: IMPLICATIONS FOR ECONOMIC GROWTH (2010 – 2024)
No full textThis paper examines the effects of security threats on Foreign Direct Investment (FDI) in Nigeria and their broader implications for economic growth. This study adopts a content analysis method to systematically review policy documents, academic papers, news reports, and reports from international organizations published between 2010 and 2024. The analysis focuses on the impact of insurgency, ethnic and religious strife, militancy, kidnapping, and herdsmen-farmer violence on foreign investment inflows and economic stability. Findings reveal that persistent security risks significantly deter foreign capital inflows and disrupt economic activities. Insurgent groups, such as Boko Haram in the North-East, have triggered humanitarian crises and economic stagnation, while ethnic and religious conflicts heighten insecurity. Niger Delta militancy disrupts oil production, and the rise in kidnappings and criminal violence increases business costs and investment risks. Additionally, herdsmen-farmer conflicts weaken agricultural productivity and discourage rural investment. The study highlights the necessity of comprehensive security sector reforms, targeted financial support, and infrastructure development programs to restore investor confidence and sustain economic growth. It recommends enhanced national security investments, financial incentives for security infrastructure, and strategic recovery plans for affected sectors. Addressing these security challenges is essential to creating an environment conducive to sustainable economic development and attracting foreign investment
Nilai Perusahaan Memediasi Financial Distress dan Firm Size terhadap Return Saham [Company Value Mediates Financial Distress and Firm Size on Stock Returns]
No full textThis study aims to provide empirical evidence regarding the effect of financial distress and firm size on stock returns through firm value. This study examines the variables of financial distress, firm size, stock returns and firm value in the property sector in 2021-2023 in the ASEAN Region 5. The method of sampling is purposive sampling. The type of data selected is panel data. This secondary data is taken from annual reports and financial statements available through S&P Capital IQ. The results of the study stated that financial distress does not affect the firm’s value. Firm size has a negative effect on the firm’s value. Financial distress has a negative effect on stock returns. Firm size has a negative effect on stock returns. Firm value has a positive effect on stock returns. Firm value does not significantly mediate the relationship between financial distress and stock returns. Firm value does not significantly mediate the relationship between firm size and stock returns. Academic implication for this research is enriching literature studies about firm value, financial distress and stock return. Practical implication is Companies do not only need to maintain financial stability but also build reputation and credibility among investors as a strategic effort to improve their stock market performance.
Abstrak Bahasa Indonesia: Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh kesulitan keuangan dan ukuran perusahaan terhadap pengembalian saham melalui nilai perusahaan. Penelitian ini mengkaji variabel kesulitan keuangan, ukuran perusahaan, pengembalian saham, dan nilai perusahaan pada sektor properti tahun 2021–2023 di Kawasan ASEAN 5. Metode pengambilan sampel yang digunakan adalah purposive sampling. Jenis data yang dipilih adalah data panel. Data sekunder ini diambil dari laporan tahunan dan laporan keuangan yang tersedia melalui S&P Capital IQ. Hasil penelitian menyatakan bahwa kesulitan keuangan tidak memengaruhi nilai perusahaan. Ukuran perusahaan berpengaruh negatif terhadap nilai perusahaan. Kesulitan keuangan berpengaruh negatif terhadap pengembalian saham. Ukuran perusahaan berpengaruh negatif terhadap pengembalian saham. Nilai perusahaan berpengaruh positif terhadap pengembalian saham. Nilai perusahaan tidak memediasi hubungan antara kesulitan keuangan dan pengembalian saham secara signifikan. Nilai perusahaan tidak memediasi hubungan antara ukuran perusahaan dan pengembalian saham secara signifikan. Implikasi akademis dari penelitian ini adalah memperkaya studi literatur tentang nilai perusahaan, kesulitan keuangan, dan pengembalian saham. Implikasi praktisnya adalah perusahaan tidak hanya perlu menjaga stabilitas keuangan, tetapi juga membangun reputasi dan kredibilitas di kalangan investor sebagai upaya strategis untuk meningkatkan kinerja pasar sahamnya
EFEK MOTIVASI KERJA DAN KEPUASAN KERJA PADA KINERJA KARYAWAN YANG DIMEDIASI OLEH KETERIKATAN KARYAWAN PADA PT. ABC [THE EFFECT OF WORK MOTIVATION AND JOB SATISFACTION ON EMPLOYEE PERFORMANCE MEDIATED BY EMPLOYEE ENGAGEMENT AT PT. ABC]
No full textThis study aims to examine the influence of work motivation, job satisfaction, and employee engagement on employee performance at an IT consulting company, PT ABC. A quantitative research method was employed, using a non-probability sampling technique. The entire population of 109 employees was selected through a census (saturated) sampling approach. Data was collected via questionnaires using a likert scale and analyzed with Partial Least Squares - Structural Equation Modeling (PLS-SEM) using SmartPLS 3.0 software. The study was motivated by a slight increase in the company's Key Performance Indicator (KPI), which rose from 3.2 in 2022 to 3.3 in 2023, indicating a potential influence of human resource factors on performance improvement. The results indicate that both work motivation and job satisfaction have a positive effect on employee performance. Furthermore, employee engagement plays a significant partial mediating role in strengthening the relationship between motivation and job satisfaction with performance. These findings highlight the importance of implementing strategies that enhance motivation, satisfaction, and engagement to drive optimal employee performance within the organization.
Abstrak Bahasa Indonesia: Penelitian ini bertujuan untuk menganalisis pengaruh motivasi kerja, kepuasan kerja, dan keterikatan karyawan terhadap kinerja karyawan pada perusahaan konsultan IT, PT ABC. Metode yang digunakan adalah metode kuantitatif dengan teknik non-probability sampling, di mana seluruh populasi sebanyak 109 karyawan dijadikan sampel melalui pendekatan sampel jenuh. Pengumpulan data dilakukan menggunakan kuesioner berskala likert dan dianalisis dengan teknik Partial Least Squares - Structural Equation Modeling (PLS-SEM) menggunakan software SmartPLS 3.0. Penelitian ini dilatarbelakangi oleh adanya peningkatan Key Performance Indicator (KPI) perusahaan dari angka 3,2 pada tahun 2022 menjadi 3,3 pada tahun 2023, yang mengindikasikan adanya kemungkinan kontribusi faktor sumber daya manusia terhadap perbaikan kinerja. Hasil penelitian menunjukkan bahwa motivasi kerja dan kepuasan kerja berpengaruh positif terhadap kinerja karyawan. Selain itu, keterikatan karyawan berperan sebagai mediator parsial yang signifikan dalam memperkuat hubungan antara motivasi dan kepuasan kerja terhadap kinerja. Temuan ini menegaskan pentingnya strategi organisasi dalam meningkatkan motivasi, kepuasan, dan keterikatan karyawan guna mendorong kinerja yang optimal di lingkungan perusahaan
MODEL OF CHANGE MANAGEMENT PERFORMANCE IN CITRARAYA PARISH THROUGH THE LEADERSHIP ROLE OF THE PARISH PRIESTS
Get PDFChange management in religious organizations, such as parishes, requires an effective management model so that it can run well and sustainably. The lack of consideration of personal quality factors and leadership of parish priests is a major problem in realizing better change management performance. This study is intended to initiate a change management performance model in Citra Raya Parish through the leadership role of the parish priest. This study uses an empirical research method with a quantitative approach, with a case study in Citra Raya Parish. Valid data was collected from 100 parishioners through an online empirical survey, using a purposive random sampling technique. The results of the study show that the effectiveness of change management performance in the parish environment was influenced by the role of the pastor's leadership style and the personal qualities he possesses. Theoretically, these results contribute significantly to the existing literature, in line with the understanding that good leadership and personal qualities impact the ability to overcome management changes in an organization in this case study in a religious organization. The performance model of change management in Citra Raya Parish produced in this study has significant benefits and can contribute to being a reference for other churches in managing change more systematically and sustainably
CONSUMER WILLINGNESS TO PAY FOR SUSTAINABLE PRODUCTS
Get PDFThe growing awareness of sustainability among consumers in Indonesia has led to a significant shift in preferences towards more environmentally friendly products, particularly in the fashion industry. This shift has been particularly evident in the case of Sejauh Mata Memandang, a fashion brand committed to sustainability. However, despite the increasing awareness, there is limited research on how far consumers are willing to pay a premium for sustainable fashion products. This study aims to explore the factors that influence consumers' willingness to pay a premium price for sustainable fashion products, specifically focusing on Sejauh Mata Memandang. The factors examined include Environmental Awareness, Price, Product Quality, and Trendiness, with the goal of understanding how these elements contribute to Brand Image, and how Brand Image influences the willingness to pay a premium price. Using a quantitative approach, data was collected from 200 consumers who have purchased Sejauh Mata Memandang products. The findings reveal that Environmental Awareness, Price, and Product Quality have a significant effect on Brand Image, which, in turn, influences consumers' willingness to pay premium prices. However, Trendiness did not show a significant impact on Brand Image in the case of Sejauh Mata Memandang. This research contributes to the academic discussion on sustainable marketing and consumer behavior in emerging markets, offering valuable insights for brands and policymakers to develop more effective marketing strategies and sustainability-oriented policies
THE INFLUENCE OF WEB DESIGN, E-CUSTOMER SERVICE, SECURITY, AND FULFILLMENT TOWARD CUSTOMER SATISFACTION AND REPURCHASE INTENTION AT BUKALAPAK IN MEDAN
Get PDFThe study examines the factors affecting customer satisfaction and repurchase intention at Bukalapak, an e-commerce platform in Medan. Despite a wide variety of options, Bukalapak struggles with customer retention due to dissatisfaction with purchases and overall experience. Utilizing both primary and secondary data, researchers conducted questionnaires to Bukalapak’s customers in Medan. This study uses non-probability sampling, specifically purposive sampling and being analyzed with SPSS 25.00 and examined using multiple linear regression and linear regression. For data analysis, the findings reveal that web design and fulfillment significantly influence customer satisfaction, while e-customer service and security do not. Furthermore, customer satisfaction has a notable impact on the likelihood of repurchase intentions among Bukalapak customers
EMOTIONAL INTERACTION ON BUYING DECISION, THE ROLE OF APPROPRIATE USEFULNESS AND ADIDAS RUNNING SHOE PRODUCT (AN EMPIRICAL STUDY IN JABODETABEK)
Get PDFIn globalization, the number of brands and products that have rivalry in the market has increased significantly, giving consumers many choices and alternatives of products and services to meet their wants and needs. Every brand and product must maintain Brand Familiarity, Intimacy, and Perceived Quality to increase repurchase intentions and generate emotional customer responses. This study aims to see the effect of Brand Familiarity, Intimacy, and Perceived Quality on purchase intentions. In addition, this study also wants to know the impact of purchase intentions on emotional responses to purchase intentions. The theory used is the Stimulus-Organism-Response (S-O-R) theory. This quantitative study uses questionnaires from respondents who are users of Adidas sports shoes from the running sports branch and who use Adidas brand sports shoes.